Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Analisis Anggaran Penjualan dan Kas pada Usaha Mikro Yeyes Dapur

Dinda Ratna Sari (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul)



Article Info

Publish Date
13 May 2026

Abstract

The national economy relies on micro, small, and medium-sized businesses (MSMBs). The implementation of a structured and planned budgeting system is one area where many firms still encounter difficulties with financial management. An essential tool for financial management, budgets help in planning, controlling, and evaluating a company's financial performance, which in turn ensures efficient and effective use of resources. Yeyes Dapur is a micro, small, and medium enterprise (MSME) in the food service industry, and this research will examine its budgeting practices and how they have helped the company achieve financial success. Direct observation of operational activities, interviews with the business owner, and documentation of financial data covering sales, production, raw materials, labor, operational costs, cash budgets, and break-even analysis make up the research method used, which is a descriptive quantitative case study approach. The findings show that the owner of Yeyes Dapur is able to better anticipate operating demands, regulate expenditures, and manage cash flow after implementing a budget. The break-even analysis further reveals that the business is in a profitable condition, as actual sales have exceeded the established break-even point. However, several limitations remain, particularly related to the completeness and level of detail in financial record-keeping.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...